https://www.taxtmi.com/caselaws?id=8710 A firm carrying on a lawful tyre retreading business could not be denied renewal of income-tax registration merely because one additional activity, plying buses, was alleged to be illegal. The court treated the legality of the ancillary activity as insufficient to invalidate the firm's constitution where the firm continued to conduct a lawful business. On that basis, the alleged illegality of one line of activity did not justify refusal of registration. The assessee was therefore entitled to renewal of registration, and the income-tax authorities' refusal was held unjustified. en-us Wed, 17 Nov 1971 00:00:00 +0530 Wed, 03 Jun 2009 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8710 A firm carrying on a lawful tyre retreading business could not be denied renewal of income-tax registration merely because one additional activity, plying buses, was alleged to be illegal. The court treated the legality of the ancillary activity as insufficient to invalidate the firm's constitution where the firm continued to conduct a lawful business. On that basis, the alleged illegality of one line of activity did not justify refusal of registration. The assessee was therefore entitled to renewal of registration, and the income-tax authorities' refusal was held unjustified. Case-Laws Income Tax Wed, 17 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8710